1334
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
[72 S T A T.
"(d)
BREWER.— "For definition of brewer, see section 5092. "SEC. 5053. EXEMPTIONS. " (a) REMOVALS FOR EXPORT.—Beer may be removed from
the brewery, without payment of tax, for export to a foreign country, in such containers and under such regulations, and on the giving of such notices, entries, and bonds and other security, as the Secretary or his delegate may by regulations prescribe. "(b) REMOVALS W H E N U N F I T FOR BEVERAGE USE.—When beer has become sour or damaged, so as to be incapable of use as such, a brewer may remove the same from his brewery without payment of tax, for manufacturing purposes, under such regulations as the Secretary or his delegate may prescribe. "(c) REMOVALS FOR LABORATORY ANALYSIS.—Beer may be removed from the brewery, without payment of tax, for laboratory analysis, subject to such limitations and under such regulations as the Secretary or his delegate may prescribe. "(d)
REMOVAL AS SUPPLIES FOR CERTAIN VESSELS AND AIRCRAFT.— "For exemption as to supplies for certain vessels and aircraft, see section 309 of the Tariff Act of 1930, as amended (19 U.S.C. 1309). "SEC. 5054. DETERMINATION AND COLLECTION OF TAX ON BEER. " (a) T I M E or DETERMINATION.— "(1) BEER PRODUCED I N THE UNITED STATES.—Except as pro-
vided in paragraph (3), the tax imposed by section 5051 on beer produced in the United States shall be determined at the time it is removed for consumption or sale, and shall be paid by the brewer thereof in accordance with section 5061. "(2) BEER IMPORTED INTO THE UNITED STATES.—Except as provided in paragraph (4), the tax imposed by section 5051 on beer imported into the United States shall be determined at the time of the importation thereof, or, if entered into customs custody, at the time of removal from such custody, and shall be paid under such regulations as the Secretary or his delegate shall prescribe. "(3) ILLEGALLY PRODUCED BEER.—The tax on any beer produced in the United States at any place other than a qualified brewery shall be due and payable immediately upon production. "(4) UNLAWFULLY IMPORTED BEER.—Beer smuggled or brought into the United States unlawfully shall, for purposes of this chapter, be held to be imported into the United States, and the internal revenue tax shall be due and payable at the time of such importation. " (b) T A X ON RETURNED BEER.—Beer which has been removed for consumption or sale and is thereafter returned to the brewery shall be subject to all provisions of this chapter relating to beer prior to removal for consumption or sale, including the tax imposed by section 5051. The tax on any such returned beer which is again removed for consumption or sale shall be determined and paid without respect to the tax which was determined at the time of prior removal of the beer for consumption or sale. "(c) STAMPS OR OTHER DEVICES AS EVIDENCE OF PAYMENT OF T A X. —
When the Secretary or his delegate finds it necessary for the protection of the revenue, he may require stamps, or other devices, evidencing the tax or indicating a compliance with the provisions of this chapter, to be affixed to hogsheads, barrels, or kegs of beer at the time of removal. The Secretary or his delegate shall by regulations prescribe the manner by which such stamps or other devices shall be supplied, affixed, and accounted for.
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